(1) This Act may be called the Union Territory Goods and Services Tax Act, 2017. (2) It extends to the Union territories of the Andaman and Nicobar Islands, Lakshadweep, 1 [Dadra and Nagar Haveli and Daman and Diu, Ladakh], Chandigarh and other territory. (3) It shall come into force on such date 2 as the Central Government may, by notification in the Official Gazette, appoint: Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.Open in Lexace · Ask the AI about this section
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